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REPORT 


THE  INVESTIGATING  COMMITTEE 


IN    THE   CASE    H.    T.   GARNETT,  CHIEF    COLLECTOR    OF 
THE  WAR  TAX  OF   THE  STATE  OF  VIRGINIA. 


The  committee  to  whom  was  referred  the  resolution  appointing  a 
ittee  of  five  to  investigate  the  charges  agaii  st  the  integrity  of 
the  chief  collector  of  the  '. .  ar  Tax  of  the  vState  of  Virginia,  in 
tiori  to  the  passage  of  ;i  bill  increasing  the  compensation  of  i 
of  the  Avar  tax.  raised  upon  the  statement  made  to  the  House  by  the 
Hon.  Mr.  Clark,  of  Georgia,  beg  leave  to  report  that  they  have  care- 
fully examined  into  the  cirqumstatnes  of  the  passage  of  an  : 
supplemental  to  an  act  entitled  "  An  Act  to  authorize  the  Secretary  of 
the  Treasury  to   pay  district    collectors    in   certain    cases,"'    ap|  I 

April    11th,  1862,  which  became  a   law  on   the    I  lth  Octol 
and  have  had  before  them     as   wituesses,  the  persons  whose   names 
were  furnished  by  Mr  Clark,  together  with  several  member  of  Congress 
■who  were  on  the  committee  that   rep*      ed   the  bill,  and  such 
persons  as  Colonel  Garnett  desired  ■   warned       By  invitation 

of  the  committee  Colonel  Garnett  has  attended  irs  sittings  an  1  put 
such  question-  to  the  witnesses  as  he  thought  proper. 

Y-jur  committee  present  the  testimony  'lki-n  for  the  consideration 
of  the  House,  accompanied  by  a  com  u  .nidation  from  Colonel  Ga 
and  state  briny  the  conclusions  at  which  they  have  arrived 

It  is  clearly  established  that  after  tv  ige  of  the  bill  allowing 

an  increased  compensation  to  the  disuiet  collectors, -a  large  nomber 
of  them  paid  to  the  principal  or  State  collector,  Colonel  Garnett.  ten 
dollars  each.  This  payment  was  made  by  them,  and  accepted  by 
Colonel  Garnett,  in  some  instances,  while  he  was  still  holding  his 
office  and  in  receipt  ot  a  fixed  salary,  but  in  a  majority  of  instances 
after  his  term  of  office  as  collector  had  ex;  ired,  and  his  official  con- 
nection with  them,  except  as  disbursing  agent  of  the  fund,  had  ceased. 
The  payments  were  made   by  cnecks   by  Colonel  Garnett  for  three 


hundred  dollars,  the  amount  of  their  additional  compensation,  and  the 
contemporary  presenting  to  him  of  ten  dollars. 

Th'"  ion  of  this  contribution  does  not  appear  to  have  come, 

in  the  first  instance,  from  Colonel  Garnctt,  but  to  have  originated 
with  some  of  his  friends  among  the  collectors,  although  it  is  in  evi- 
dence that  he  subsequently  extended  the  knowledge  of  the  suggestion 
to  others  with  :i  view  <>f  securing  a  like  contribution  from  them. 

The  contribution  of  this   sum    seems  to   have  been   ui  1   by 

Borne  of  the  witnesses  as  a  consideration  for  Colonel  Gfornett's  trouble 
and  expense  of  keeping  ;\n  office  in  Richmond  for  their  convenience; 
by  ofckers  as  a  proper  return  for  what  Colonel  Garnett  himself  termed 
'Hub  attention  to  their  interest  and  activity  in  the  passage  of  the 
act  for  their  additional  pay  of  three  hundred  dollars ;"  but  by  most  of 
them  it  is  in  evidence  that  it  was  intended  as  a  pure  gratuity  induced 
by  varii  us  personal  considerations,  but  chiefly  by  the  conviction  that 
bis  salary  was  insufficient  for  his  support  in  the  city  of  Richmond. 

It  does  not  appear  that  any  influence' was  exerted  by  Col  Garnett 
upon  any  member  of  the  committee  that  reported  the  bill,  nor  is  there 
the  slightest  evidence  implicating  any  member  of  Congress. 

iir  committee  find,  therefore,  that  no  evidence  exists  tending  to 
show  that  Colonel  Garnett  exercised  or  attempted  to  exercise  any 
improper  influence  upon  Congress  in  connection  with  the  p 
the  bill,  and  acquit  him  of  any  corrupt  intention.  His  reception, 
however,  of  money  while  a  salaried  officer  of  the  government  from  his 
own  appointees  and  upon  an  increase  of  their  salaries,  whether  in  the 
form  of  a  present,  or  induced  by  the  suggestion  addressed  them  with 
his  circular,  informing  them  that  he  was  disbursing  agent  of  the  fund 
for  i heir  payment,  was  an  act  of  great  impropriety,  which,  though  not 
inconsistent  with  Colonel  Grarnett's  official  integrity,  merits  combina- 
tion, and  is  calculated  in  a  public  officer  to  lead  to  great  abuses. 

Your  committc  append  the  Acts  referred  to  in  the  testimony,  and 
two  letters  from  the  Secretary  of  the  Treasury,  giving  the  date  of  the 
expiration  of  Colonel  Garnett's  office  as  chief  collector  of  the  War 
Tax  for  Virginia,  and  the  period  to  which  it  was  subsequently  extended. 

Signed  by  the  committee. 

JOHN   PERKINS,  Jr., 
0.  a.  SINGLETON, 
Vvr.  N.  II   SMITH, 
W.  It.  STAPLES, 
J.  L.  M.  CURRY 


Treasury  Department,  Richmond,  April  4,  1863. 

Hon.  J.  L.  M.  Curry, 

House  of  Representatives : 

Sir  :  I  have  the  honor  to  reply  to  your  letter  of  the  present  date. 

1st.  That  the  extension  of  Colonel  H.  T.  Garnett's  term  of  office 
beyond  the  year  for  which  he  was  first  appointed,  was  made  for  the 
purpose  of  ennabling  him  to  wind  up  and  complete  the  duties  of  his 
office,  and  not  for  the  disbursement  of  the  fund  for  the  payment  of  the 
additional  compensation  to  district  collectors.  The  letter  extending 
Colonel  Garnett's  term  is  dated  23d  Oetober,  1862,  and  on  the  25th 
November,  next  thereafter,  he  addressed  a  letter  to  the  Department  in 
which  he  stated  that  he  had  furnished  the  Chief  Clerk  of  the  War 
Tax  Bureau  with  a  full  list  of  the  collectors  entitled  to  pay,  and  closed 
his  letter  by  saying,  "  If  you  design  to  pay  them  off  in  any  other  way 
than  by  the  usual  mode  of  Treasury  drafts  and  think  proper  to  place 
a  sufficient  amount  for  that  purpose  to  my  credit,.  I  will  undertake  the 
duty  of  settling  with  them."  I  directed  that  the  amount  required  for 
all  the  collectors  of  the  State  should  be  placed  in  Colonel  Garnett's 
hands,  and  that  he  should  be  directed  to  disburse  and  account  for  the 
same ;  and  in  accordance  with  my  direction,  the  Chief  Clerk  of  the 
War  Tax  office  addressed  Colonel  Garnett  a  letter  dated  26th  Novem- 
ber, 1862,  acknowledging  the  receipt  of  his  lettter  and  informing  him 
that  such  fund  would  be  placed  in  his  hands  upon  his  submitting  an 
estimate  of  the  amount  required. 

2d.  In  reply  to  the  question,  "  has  his  office  as  disbursing  agent  ex- 
pired, and  have  his  accounts  been  closed,"  I  have  to  reply,  that  the  ■ 
fund  was  placed  in  his  hands  as  chief  collector  before  the  expira  ion 
of  his  extended  term,  the  disbursement  of  which,  at  his  own  solicita- 
tion, was  considered  as  forming  a  part  of  his  duties  as  Collector  ;  but 
owing  to  the  difficulty  of  communicating  with  many  of  the  collectors, 
their  accounts  were  not  all  paid  off  prior  to  the  expiration  of  his  term  ; 
and  consequently  Colonel  Garnett  still  has  a  balanee  of  the  fund  on 
hand,  and  has  not  yet  rendered  his  account. 

Very  respectfully,  your  obedient  servant. 

C.  G.  MEMMINGER, 
Secretary  of  the  Treasury^ 


Treasury  Department,  Richmond,  *April,  8,  1863*. 

:lon.  John  Perkins, 

House  of  Representatives : 

Sir  :  In  communicating  to  the  committe  the  date  of  the  expiratior.< 


of  Col.  Garnett'a  extended  term  as  chief  collector  of  the  War  Tax 
for  tie  State  of  Virginia,  an  error  occurred,  which  1  hasten  to  cor- 
rect. His  bond  was  dated  28th  eptember,  and  his  commission  I 
mitted  to  him  on  the  Sdth  September,  18GI.  His  regular  term 
actually  expired  at  the  end  of  one  year  from  the  date  of  his  bond,  to 
wit:  IjBtb  September,  1862  ;  hut  for  the  sake  of  convenience,  he  was 
recognized  as  being  regularly  in  ofliee  till  the  1st  October,  1862,  and 
the  extension  of  his  term  on  the  23d  October,  was  intended  to  em- 
brace three  months  from  the  1st  of  October,  and  consequently  the 
extended  term  expired  on  the    1st  day  of  January,    181  hieh 

date  he  addressed  a  letter  to  the  department  asking  a  further  exten- 
sion, which  was  refused. 

Very  respectfully, 

C.  G.  MEMMINGER, 

Secretary  of  Treasury. 


An  Act  to  authorize  the  Secretary  of  the  Treasury  to  pay  District 

Collectors  in  certain  cases.  ' 

The  Congress  of  the  Confederate  States  of  America  do  ena<t,  That  the 
Secretary  of  the  Treasury  be,  and  he  is  hereby,  authorized  to  pay  a 
part  of  the  salaries  of  the  several  district  collectors  of  the  war  tax, 
authorized  by  the  act  entitled  "  An  Act  to  authorize  the  issue  of 
treasury  notes  and  to  provide  a  war  tax  for  their  redemption/" 
approved  August  19th,  1861,  in  those  States  which  have  assumed  the 
payment  of  said  tax:  Provided,  That  in  no  case  shall  the  amount 
so  paid  to.  each  collector  exceed  the  sum  of  one  hundred  dollars : 
And  provided,  further,  The  Secretary  of  the  Treasury  shall  be  satisfied 
that  said  collectors  gave  bond  and  rendered  services  as  required  by 
said  act,  previous  to  the  assumption  of  said  tax  by  the  respective 
States,  equal  iu  value  to  the  sum  to  be  paid. 

Approved  April  11,  1862. 


Chapter  xlii. —  An  Act  supplemental  to  an  act  entitled  "An  Act 
to  authorize  the  Secretary  of  the  Treasury  to  pay  District  Collectors 
in  certain  cases,"  approved  April"  11,  1862. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That  the 
Secretary  of  the  Treasury  bc^and  he  is  hereby,  authorized  to  pay  the 
sum  of  four  hundred  dollars  xo  the  several  district  collectors  of  the 
war  tax,  authorized  by  the  act  entitled  "  An  Act  to  authorize  the 
issue  of  treasury  notes  and  to  provide  a  war  tax  for  their  redemption," 
approved  August  nineteen,  eighteen  hundred  and  sixty-one,  in  those 
States  which  have  assumed  the  payment  of  said  tax  :  Provided,  The 
Secretary  of  the  Treasury  shall  be  satisfied  that  all  the  duties  which 


fairly  devolved  on  said  collectors  by  the  law  under  which  they  were 
appointed,  have  been  faithfully  performed  by  them :  And  provided, 
further,  That  if  said  collectors  have  received  compensation  under  the 
act  .0  which  this  is  supplemental,  the  sum  so  received  shall  be  deducted 
from  the  amount  specified  in  this  act. 

Sec.  2.  The  chief  collectors  shall  receive  a  proportional  amount  of 
the  salary  fixed  by  law,  for  each  quarter  in  which  they  shall  be  actually 
and  in  gaod  faith  engaged  in  the  discharge  of  the  duties  of  their 
office. 

Approved  October  11,  1862. 


An  Act  to  extend  the  term  of  office  of  certain  War  Tax  Collectors. 

The  Congress  of  the  Confederate  States  of  America  do  enact.  That* in 
those  States  wherein  the  Chhf  Collectors  of  the  War  Tax  have  not 
been  able  to  complete  the  duties  of  their  office  within  the  year  for 
which  they  were  appointed,  the  Secretary  of  the  Treasury  shall  be 
authorized  to  extend  the  term  of  their  offices,  respectively,  for  such 
additional  period  as  may  be  required  to  complete  the  said  duties,  and 
pay  them  for  such  additional  term  a  proportional  rate  of  the  annual 
salary  fixed  by  law. 

Approved  October  13,  1862. 


TESTIMONY. 


Rice  D.  Montague,  being  first  duly  sworn,  stated :  I  am  a  member 
of  the  Virginia  Legislature  from  Montgomery  county,  I  know  Colonel 
Garnett.  It  has  been  some  weeks  back,  I  called  at  the  office  of  Colonel 
(}4  to  see  if  the  sub-collector  of  my  county  had  received  the  additional 
allowance  ;  he  had  not.  Col.  Garnett  was  engaged  sending  circulars 
to  the  collectors,  and  asked  me  how  letters  would  reach  the  collectors 
of  certain  counties.  I  told  him  to  send  thevu  to  Abingdon.  I  told  him 
I  would  take  the  letter  to  the  collector  of  my  county.  He  handed  me 
a  letter,  observing  at  the  same  time  that  all  the  sub-collectors  that  he- 
had  paid  had  given  him  ten  dollars,  he  wanted  me  to  njention  the  sub- 
ject to  Mr.  Kurnel,  the  collector  of  my  county,  lie.  wanted  me  to 
mention  it  to  Mr.  Kurnel ;  he  would  accept  it  as  a  present.  Did  not 
receive  the  money  from  Colonel  Garnett.  Did  not  see  Mr.  Kurnel 
afterwards.     This  is  all  the  coversation  I  ever  had  with  him. 

Question  by  Mr.  Garnett. — Do  you  not'  remember  that  I  told  you 
that  I  was  not  now  in  office,  and  was  not  receiving  any  thing  after  this, 
only  as  a  present  ? 

Answer. — He  told  me  that  he  had  been  appointed  disbursing  agent; 
that  there  was  some  he  had  not  paid,  and  he  was  anxious  to  close  up 
his  business.  Did  not  understand  that  he  received  this  as  a  consider- 
ation for  having  the  bill  passed,  but  as  a  present.  I  have  had  no  con- 
versation with  any  of  the  collectors. 

R.  D.  MONTAGUE. 


Green  James,  member  of  House  of  Delegates  from  Botetourt  county, 
3ays  he  knows  Colonel  Garnett;  had  collected  the  pay  of  the  sub-col- 
lector of  his  county. 

Question. — Did  you  pay  Colonel  Garnett  any  money  ? 

Answer. — Mr.  Kelley  collector  of  Botetourt,  sent  me  a  power  of 
attorney  to  collect  his  allowance,  which  was  three  hundred  dollars, 
and  instructed  me  to  pay  Colonel  Garnett  ten  dollars.  When  I  called 
on  Colonel  Garnett  I  handed  him  the  power  of  attorney,  and  informed 
him  I  had  a  letter  from  Mr.  Kelley  directing  me  to  pay  or  give  Colo- 
nel Garnett  ten  dollars;  did  not  take  a  receipt;  did  not  understand 
it  was  a  present,  or  what  the  nature  of  the  transaction  was.  lie  either 
directed  me  to  deduct  or  pay  that  amount,  don't  recollect  which. 


Question. — Did  Colonel  Game  tt  say  anything  about  having  exer- 
cised any  influence  in  having  the  bill  passed,  giving  additional  com- 
pensation ? 

Answer. — He  did  not. 

GREEN  JAMES. 


Colin  Bass,  member  House  of  Delegates  from  Roanoke  county. — I 
met  Mr.  McConkey  in  the  street  at  Roanoke  February  court;  he  told 
me  he  had  just  prepared  a  power  of  attorney  ;  had  written  to  me  to  col- 
lect his  allowance  for  him  as  collector  of  that  county ;  he  said  he  had 
directed  me  in  his  letter,  to  hand  Colonel  Garnett  ten  dollars  as  a 
present,  for  the  influence  he  exercised  in  getting  the  passage  of  the 
bill,  giving  additional  .compensation.  I  remonstrated  with  Mr. 
McConkey,  told  him  it  would  be  an  absolute  insult  to  Colonel  Garnett 
to  make  any  such  offer  to  him.  The  letter  sho^rn  him  [  letter  was 
here  exhibited]  was  the  one  McConkey  gave  him.  Mr.  McConkey 
said  it  would  not  insult  Colonel  Garnett;  that  it  was  distinctly  under- 
stood between  Colonel  Garnett  andt  he  collectors  that  they  were  to 
give  him  ten  dollars  as  a  present.  I  then  came  here,  and  it  was  a 
week  or  two  before  I  went  to  Colonel  Garnett's  office.  A  day  or  two 
before  I  went  to  Colonel  Garnett's  office,  I  handed  him  all  the  papers 
except  the  letter,  and  asked  him  to  have  every  thing  ready  against  I 
called.  I  made  no  allusion  to  the  ten  dollars  I  was  to  give  him. 
When  I  got  into  Colonel  Garnett's  office,  (met  him  and  walked  in  with 
him,)  I  did  not  say  anything  about  the  ten  dollars.  Colonel  Garnett 
asked  me  if  Mr.  McConkey  said  anything  about  the  ten  dollars  for 
him.  I  said  to  him  there  was  something  said  about  the  ten  dollars  in 
a  letter  which  I  read  to  him,  I  read  the  letter  in  an  undertone.  I  am 
satisfied  that  Colonel  Garnett  did  not  hear  it,  as  he  turned  away,  and 
was  attending  to  his  papers.  Colonel  Garnett  asked  me  to  give  him 
ten  dollars  and  he  would  give  me  a  check  for  three  hundred  dollars, 
which  I  did.  I  sought  the  first  opportunity  to  consult  my  Congress- 
man (Mr.  Staples)  in  regard  to  the  matter. 

Question  by  Mr.  Staples. — Are  you  certain  that  the  first  allusion  to 
the  ten  dollars  was  made  by  Colonel  Garnett  ? 

Answer. — I  am.  I  had  determined  not  to  mention  it  to  the  Colonel 
for  fear  of  insulting  him.     I  paid  it  when  he  asked  for  it. 

Question. — Did  Colonel  Garnett  say  anything  to  you  about  having 
exercised  any  influence  in  securing  the  passage  of  tne  law  giving 
additional  compensation  ? 

Answer. — He  did  not. 

Question. — Did  he  explain  the  consideration  for  which  this  ten  dol- 
lars was  paid  him  ? 

Answer. — He  did  not. 

Question  by  Col.  Garnett. — Did  you  understand  from  Mr.  McConkey's 
statement  that  I  had  and  any  corrupt  influence  in  having  the  bill 
passed  ? 


8 

Answer. — I  regarded  the  one  hundred  dollars  as  sufficient  for  the 
duties  discharged  by  ray  collector,  and  when  informed  by  Mr.  Mc- 
Conkey  that  a  lull  had  passed  appropriating  three  hundred  dollars 
more,  and  the  fact  that  he  had  directed  rac  to  present  to  Colonel  Gar- 
nett  ten  dollars  for  his  influence  in  having  the  bill  passed,  I  did  not 
think  that  if  Colonel  Garnett  had  used  Iris  influence  that  it  was  right 
for  him  to  receive  the  present. 

by  Mr.  Singleton. — From  anything  that  occured  between 
you  and  Colonel  Gr.,  did  you  understand  that  the  ten  dollars  was  given 
to  him  as  a  compensation  f  r  his  influence  in  having  the  bill  passed? 

Answer — I  did  so  understand.  , 

lion  by  Mr.  Garnett. —  Did  you  come  here  after  your  conversa- 
tion with  Mr.  McConkey,  prejudiced  against  me  because  you  supposed 
[  had  used  influence  in  securing  the  additional  allowance  to  the  col- 
lectors ? 

Answer. — I  came  here  with  no  prejudices  against  Col.  Garnett  what- 
ever, but  with  this  impression,  that,  if  Col.  Garnett,  as  a  public  officer, 
did  receive  from  hit,  appointees  compensation  for  his  influence  in  get- 
ting a  bill  through  Congress  to  raise  the  pay  of  those  appointees,  1  did 
think  it  exceedingly  wrong.  That,  if  he  was  entitled  to  compensation 
it  must  be  from  some  undue  influence  exerted  upon  Congress,  and 
which  certainly  could  not  have  been  discussed  by  Congress  ;  and  that 
was  my  reason  for  consulting  my  member  of  Congress  on  the  subject. 
In  justice  to  Mr.  Staples  I  will  state  that  he  intended  to  bring  the 
matter  up  for  investigation,  but,  being  sick,  Mr.  Clark  brought  the 
matter  up  in  his  absence. 

COLIN  BASS, 

The  letter  above  alluded  to  is  herewith  filed  as  a  part  of  Mr.  Bass's 
Miony  marked   A. 

[A.] 

Columbia,  Roanoke,  Va.,  January  11th  1SG3. 
Colin  Baj  -  : 
Dear  Sik  :   After  my  respects,  T  will  ask  you  to  do  me  the  favor  ojf 
collecting  a  claim  on  Col.  H.  T.  Garnett,  who  has  been  appointed  dis- 
trict collector  for  the  State  of  Virginia,  for  the  extra  pay  allowed  the 
-collectors  of  the  Confederate  States  war  tax. 
Enclosed  you  will  fin-d  a  power  of  attorney.     You  will  please  hand 
Col.  Garnet  ten  dollars  of  this  money  as  a  present  for  the  influence 
used  by  him  in  getting  the  passage  of  the  bill. 
«  Your  friend, 

JAMES  G.  McCONKEY. 


Ro.  M.  Wilev  being  sworn,  states  he  wrfs  a  member  of  the  Senate 
of  Virginia,  from  Craig  county;  that  he  held  in  his  hand  a  letter 
written  on  the  back  of  Col.  Garnett's  circular  from  Mr.  Wm.  A. 
Waugh,  sub-collector  for  Craig  county,  which  is  filed  and  made  a  part 


of  his  testimony,  (marked  B.)  Within  a  day  or  two  after  the  receipt 
of  the  letter  I  called  at  the  office  of  Col.  Garfttt  and  informed  him 
that  I  had  a  power  of  attorney  from  Mr.  Waugh,  the  sub-collector  of 
Craig  county,  to  collect  his  allowance  Col  Garnett  proceeded  to 
draw  a  check  for  $300  on  the  Farmers'  Bank  of  Virginia.  I  called  Col. 
Garnett's  attention  to  the  fact  that  Mr.  Waugh  had  requested  me  in 
his  letter  to  pay  him  $10  ;  that  he  made  him  a  present  of  it.  I  then 
handed  Col.  Garnett  $10.  Col.  Garnett  stated  that  all  the  colllectora 
were  in  the  habit  of  paying  him'$IO.  He  stated  that  his  salary  was 
inadequate  to  his  expense  ;  that  he  had  consumed  a  good  deal  of  time 
and  had  been  instrumental  in  procuring  the  allowance  to  these  collec- 
tors. Col.  Garnett  stated  that  he  had  no  legal  claim  to  this  allowance  ; 
that  it  was  only  gratuitous. 

RO.  M.  WILEY. 

[B.] 

New  Castle,  Jan.  16,  1863. 
Col.  R.  M.  Wiley  : 

Dear  Sir:  I  send  you  a  power  of  attorney  which  you  will  please 
attend  to  for  me,  and  when  the  money  is  collected  you  will  pay  Mr. 
Garnett,  $10  for  me.  I  make  him  a  present  of  it.  If  you  should  need 
any  mo  ey  you  can  make  use  of  the  balance ;  if  not,  you  can  send  a 
check  or  the  money — either  that  is  most  convenient.  No  news  in 
this  county. 

Yours  very  respectfully, 

WM.  A.  WAUGH, 


.Mr.  R.  A.  Coghill,  being  duly  sworn,  deposed  as  follows  : 
I  am  a  member  of  the  Senate  of  Virginia  from  Amherst  county. 
At  the  January  monthly  term  of  the  court  of  my  county,  the  deputy 
collector  of  the  war  tax  of  that  county  appeared  to  me  and  desired  me 
to  collect  of  Col.  Garnett  a  sum  of  money,  which  he  stated  had  been 
allowed  as  additional  compensation  to  the  deputy  collectors.  He  said 
something  about  paying  $10  to  Col.  Garnett,  but  being  very  much 
engaged  at  the  time,  I  do  not  remember  Avhat  it  was.  He  showed  me 
a  power  of  attorney  to  collect  this  money.  I  examined  the  power  of 
attorney  to  see  that  it  was  properly  drawn  and  authenticated.  He  then 
handed  me  a  letter,  stating  that  it  would  explain  the  whole  transac- 
tion. I  did  not  examine  the  letter  at  that  time,  but  afterwards  found 
it  was  a  letter  and  circular  from  Mr.  Garnett  to  Mr.  Davis,  deputy 
collector,  (which  are  herewith  filed  as  a  part  of  this  deposition,  marked 
B.)  I  met  Col.  Garnett  in  the  Senate  of  the  Confederate  States  and 
applied  to  him  for  payment  of  the  amount  due  Mr.  Davis.  He  desired 
me  to  accompany  him  to  his  office  which  I  did,  and  upon  the  produc- 
tion of  this  letter  and  circular  and  power  of  attorney,  he  gave  me  a 
check  on  the  Farmers'  Bank  for  $300.  I  paid  him  $10,  and  nothing 
was  said  by  him  or  me  on  the  subject.  Col.  Garnett  read  over  the 
power  of  attorney  and  the  letter  and  circular  herein  filed. 

.    "  RO.  A.  COGHILL. 


10 
[C] 

Office  of  the  Chief  Collector  of  the  C.  S.  War  Tax  ) 

For  the  State  of   Virginia,      ', 
Richmond  December  15,   1862.  ) 

Dear  Sir  :  I  have  been  appointed  by  the  Secretary  of  the  Treas- 
ury disbursing  agent  for  the  payment  of  the  additional  compensation 
allowed  by  a  late  act  of  Congress,  to  the  sub-collector  of  the  Con- 
federate States  war  tax  in  this  State.  You  are  entitled  by  said  act, 
to  the  sum  of  three  hundred  dollars,  .in  addition  to  the  sum  of  one 
hundred  dollars  previously  allowed.  Upon  application  at  my  office, 
in  this  city,  in  person,  or  by  an  agent  with  a  certified  power  of  attorney 
to  act  for  you,  and  to  give  a  receipt  for  that  amount  in  your  name,  the 
money  will  be  paid  to  you,  or  said  agent. 

Respectfully, 

H.  T.  GARNETT 
Chief  Collector  C.  S.  War  Tax  for  Fa. 

The  following  was  admitted  by  Colonel  Garnett  to  be  in  his  hand 
writing,  appended  to  his  printed  circular  and  sent  by  him  to  some  of 
the  district  collectors: 

The  collectors,  in  consequence  of  my  attention  to  their  interests 
and  activity  in  the  passsage  of  the  act  for  their  additional  pay  of  $300, 
have  each  made  me  a  small  present  of  $10.  You  can,  therefore,  act 
upon  this  information  as  you  see  fit,  either  by  yourself  or  agent, 
when  the  money  is  paid.  As  a  free  gift  from  them  I  accept  if,  not 
otherwise. 

Respectfully,  H.  T.  G. 


James  F.  Johnson,  member  of  the  Virginia  Senate,  being  sworn, 
made  the  following  statement : 

In  January  last  I  received  a  letter  from  Mr.  Kasey,  the  sub-collec- 
tor for  Bedford  county,  which  letter  is  filed  as  apart  of  my  testimony, 
(marked  D.)  I  met  Colonel  Garnett  on  the  Capitol  Square  and  showed 
him  the  letter,  lie  read  it,  and  told  me  to  walk  with  him  to  his  office 
and  he  would  pay  me.  We  went  to  his  office  together.  He  took  my 
receipt  for  the  amount  ($300)  and  gave  me  a  check  for  $300.  After 
receiving  the  check,  I  started  out  of  the  office.  Colonel  Garnett  asked 
me  if  anything  was  said  about  him  in  that  letter.  It  had  escaped  my 
recollection  that  I  was  directed  to  pay  him  $10,  and  I  replied  I  thought 
not,  but  would  look  and  see.  On  reading  the  letter  again,  I  saw  that  I 
was  directed  to  pay  him  $10,  and  asked  him  to  execuse  me,  stating 
that  it  had  escaped  my  memory.  Colonel  Garnett  stated  that  he  Avould 
not  have  mentioned  it  to  me,  if  he  had  not  seen  it  in  the  letter  when 
I  showed  it  to  him,  that  he  made  no  demand  or  charge,  and  did  not 
claim  it  as  aright,  but  it  was  a  voluntary  contribution  on  the  part  of 
the  sub-collectors  for  his  efforts  or  services  in  obtaining  the  passage  of 
the  bill  to  pay  the  sub-collectors  additional  compensation,  I  paid  him 
the  $10.     I  had  no  further  conversation  with  him  on  this  subject.  The 


11 

letter  referred  to  and  made  a  part  of  this  affidavit  bears  date  January 
16,  1862,  but  it  should  be  1863. 

Question  by  Mr.  Staples. — "Was  there  anythiug  said  about  the  nature 
of  the  influence  ? 

Ansioer. — There  was  not. 

JAMES  F.  JOHNSON. 

Liberty,  Va.,  January  16,  1862. 
Mr.  James  F.  Johnson,  Richmond  : 

Dear  Sir  :  Enclosed  you  will  find  power  of  attorney  to  collect  $300 
for  me,  amount  allowed  me  by  a  recent  act  of  Congress  as  additional 
recompense  as  collector  of  C.  war  tax.  You  will  please  collect  and 
pay  Mr.  H.  T.  Garnett  ten  dollars  and  bring  the  balance  when  you 
come  up,  and  oblige  yours,  &c, 

'  JAMES  S.  KASEY. 


John  T.  Cowan,  being  first  duly  sworn,  stated  :  About  the  first 
of  December  last  I  received  a  power  of  attorney  from  Mr.  Henry  II. 
Gamble,  the  sub-collector  for  the  county  of  Hardy,  to  collect  the  bal- 
ance due  said  Gamble  as  collector.  On  the  4th  of  December  I  called 
on  Colonel  Garnett,  chief  collector  for  the  State  of  Virginia,  and  pre- 
sented the  power  of  attorney  and  blank  receipts  of  Mr.  .Gamble. 
Colonel  Garnett  examined  the  papers  and  then  asked  if  Mr.  Gamble 
.had  said  anything  about  the  $10  for  him.  Being  informed  that  he  had 
•  not,  Colonel  Garnett  explained  why  he  should  receive  $11),  that  he  had 
been  at  a  good  deal  of  expense  in  procuring  the  passage  of  the  bill 
allowing  additional  compensation,  it  being  very  expensive  living  in  the 
city,  and  fhat  all  the  collectors  that  had  been  paid  had  cheerfully  given 
him  $10,  as  I  understood,  for  his  influence  in  procuring  the  passage  of 
the  bill  aforesaid.  I  informed  Col.  Garnett  that  I  had  no  authority 
to  pay  him  $10,  that  Mr.  Gamble  had  said  nothing  to  me  about  it,  but 
that  if  he  would  pay  the  claim  I  would  write  to  Mr  Gamble,  and  I  had 
no  doubt  he  would  pay  him  the  $10.  Colonel  Garnett  said  something 
about  the  difficulty  and  delay  in  having  the  money  returned,  and  raised 
some  slight  objections  to  the  form  of  the  receipts.  I  then  told  him 
that  if  he  would  receipt  to  me  for  the  $10  and  refund  it  if  Mr.  Gam- 
ble did  not  agree  to  it,  that  I  would  allow  him  $10,  to  which  he  con- 
•sented.  He  stated  it  was  necessary  to  give  me  a  check  for  the  full 
amount  in  order  to  keep  his'  accounts  correct,  and  that  I  must  give  him 
$10,  which  I  did.  Mr.  Garnett  requested  me  to  say  nothing  about 
the  matter,* as  manypersons  might  not  understand  it.  He  requested 
me  to  be  particular  in  stating  to  Mr.  Gamble  that  he  had  no  legal  right 
to  the  $1*>,  but  that  the  collectors  give  it  to  him  as  a  present.  I  made 
the  statement  as  desired  by  Col.  Garnett  when  I  wrote  to  Mr.  Gamble. 
I  showed  the  receipt  to  two  gentlemen,   intending  to  inclose  it  to  Mr. 


12 

Gamble,  but  afterwards  concluded  to  rctiiin  the  receipt,  which  is  here- 
with filed -(marked  E,)  as  a  part  of  ufy  testimony.  I  have  not  heard 
from  Mr.  Gamble  Bin6e  I  •   ai  him  the  Bon< 

by  Mr.  Parkins.  —  Did  you  understand  the  expense  in  pro- 
curing the  passage  of  the  bill  for  additional  compensation  for  collec- 
tors having  reference  to  anything  else  than  the  expense  of  living 
here  ? 

Answer. — T  understood  him  as  referring  to  the  expense  incurred  in 
living  in  the  city. 

JNO.  T.  COWAN. 

[E.] 

Deer.  4,  1862.  Rec'd  of  John  T.  Cowan  for  Henry  R.  Gamble,  of 
Hardy  Co.,  $10,  to  be  refunded  by  me  to  Mr.  Cowan  if  Mr.  Gamble 
refuses  to  recognize  the  donation. 

H.  T.    GARNETT. 


Mr.  Kyle  submitted  the  following  statement  and  made  affidavit  to 
the  correctness  thereof: 

Richmond,  March  21,  1863. 

This  day,  being  summoned  to  appear  before  a  committee  of  Con- 
gress to  testify  in  relation  to  a  business  transaction  between  Colonel 
Garnett,  chief  collector  of  war  tax,  and  myself,  agent  for  Alexander 
II.  Mitchell,  collector  of  war  tax  for  Carroll  county  Va.,  do  make  tile 
following  statement:  . 

I  arrived  in  Richmond  on  the  9th  January  last,  with  a  power  of 
attorney  from  Alexander  H.  Mitchell,  collector  as  aforesaid,  which  I 
presented  to  Colonel  Garnett  with  an  account  or  statement  of  $100 
due  by  Confederate  States  to  said  Mitchell,  upon  examination  of 
which  Colonel  Garnett  informed  me  that  §400  was  due  said  Mitchell, 
by  an  act  of  Congress,  and  that  there  was  an  arrangement  or  under- 
standing with  some  of  the  sub-collectors  to  pay  Colonel  Garnett  $10 
for  his  influence  in  procuring  the  passage  of  a  law  by  Congress  to 
increase  the  "collectors  fees  $300  additional,  and  asked  me  for  $10  for 
said  Mitchell.  I  replied  to  Colonel  Garnett  that  I  had  no  authority 
to  pay  the  $10,  but  would  write  to  Mitchell  on  the  subject.  I  did  so, 
and  received  authority  to  pay  it,  stating  the  reason  for  it  in  my  letter 
to  Mitchell. 

I  received  a  warrant  on  the  Confederate  Treasury,  from  Colonel 
Garnett,  the  last  of  February  or  the  first  of  the  present  month,  and 
not  having  $10  at  that  time,  told  him  that  I  would  pay  it  in  the  Hall 
of  Delegates  when  he  would  call.  He  did  so  the  next  day,  when  I  paid 
hiin  and  took  a  receipt,  which  I  have  handed  over  to  Mitchell  with  the 
money. 

WM.   KYLE. 


13 
WITNESS  FOR  COLONEL  GARNETT. 


P.  A.  Woods,  collector  for  the  city  of  Richmond,  having  been  duly- 
sworn,  stated  as  follows  : 

There  are  three  districts  in  the  city.  1  am  the  collector  for  one  of 
them ;   received  my  appointment  from  Colonel  Garrett. 

The  first  knowledge  I  had  of  the  passage  of  the  law  granting  addi- 
tional pay  to  collectors,  wa|  through  one  of  the  sub-collectors  of 
Albemarle  county.  I  received  a  letter  from  that  gentleman,  stating 
that  he  had  seen  such  a  bill  had  passed,  and  requested  me  to  sec 
Colonel  Garnett  and  ascertain  when  it  would  probably  be  paid  over. 
I  waited  upon  Colonel  Garnett  and  ascertained  about  the  time  it 
would  be  paid  and  what  was  necessary  for.  this  gentleman  to  do  to 
draw  the  money.  Colonel  Garnett  informed  me  that  it  was 
necessary  he  should  give  me  a  power  of  attorney  in  his  absence. 
There  were  several  gentlemen  in  Colonel  Garnett's  office  when  I  calLcd 
on  him,  and  my  impression  is  that  they  were  collectors.  I  jestingly 
remarked  in  the  presence  of  these  gentlemen  and  to  Colonel  Garnett 
that  he  ought  to  make  each  collector  give  him  one  half  of  the  addi- 
tional pay  to  make  up  his  salary  to  what  I  thought  it  ought  to  be. 
(My  impression  was  that  itwas  $2,000  )  Colonel  Garnett  replied  that 
he  had  no  claim  upon  the  collectors  whatever.  Here  the  conversation 
stopped,  so  far  as  I  recollect.  I  was  prompted  to  make  that  remark 
to  Colonel  Garnett  from  the  fact  that  I  had,  prior  to  that  time,  been 
to  his  office  to  receive  the  $ll»(l  first  allowed.  I  found  a  notice  upon 
his  door  requesting  all  collectors  who  had  not  received  their  pay  to 
apply  at  the  Treasury  department.  I  then  believed  that  Colonel 
Garnett  had  left  the  city  and  closed  his  official  business  here  as  chief 
collector  of  the  State;  but  when  I  read  the  letter  from  the  sub-collec- 
tor of  .Albemarle,  (Mr.  Earley,)  I  then  went  to  Colonel  Garnett's  old 
office  and  found  him  there  with,  as  I  thought,  several  sub-collectors. 
Being  impressed  with  the  inadequacy  of  his  salary  prompted  me  to 
make  the  remark  as  stated  before.  Mr.  Earley  requested  me  to 
charge  him  commission  for  my  trouble;  in  answering  his  letter  I 
stated  I  made  no  charge,  but  I  thought  that  all  the  bub -collectors 
ought  to  give  Colonel  Gainett  at  least  $10  to  make  his  salary  such  as 
he  could  live  upon.  Mr.  Earley  replied  by  requesting  me  to  present 
Calonel  Garnett  $10.  I  received  a  check  for  Mr.  Earley  and  myself 
for  $300  each  and  then  presented  Colonel  Garnett  with  $10  for  Mr. 
Eai  ey  and  $10  for  myself.  I  fixed  upon  the  sum  of  $10  from  the 
fact  that  I  had  understood  that  Colonel  Garnett's  salary  was  only 
$2,i  Oil,  and  that  I  was  satisfied  that  it  was  not  sufficient  to  support 
hi-  amily  here,  and  by  each  collector  giving  him  $10  I  thought  it 
wo  Id  make  him  a  salary  of  $3,000. 

Question  by  Mr.  Garnett. — Did  you  know  of  any  influence  being 
used  by  me,  or  others,  to  procure  tue  passage  of  the  bill  granting  ad- 
ditional compensation  previous  to  the  passage  of  the  act  ? 

Answer. — I  did  not  know  that  such  a  bill  was  contemplated,  and 
have  never  heard  of  any  such  influence  being  U3ed  before  or  since. 


14 

Colonel  Garnett  never  suggested  any  remuneration  to  me.     The  whole 
idea  of  remunerating  him  originated  with  me. 

In  addition  to  the  statement  hefore  made,  I  find,  in  referring  to  my 
papers  that  the  letter  from  Mr.  Earley,  inclosing  power  of  attorney 
to  receive  his  pay  as  sub-collector,  was  dated  the  19th  December, 
18b'2.  I  am  very  certain  that  his  letter  informing  me  of  the  passage 
of  the  bill  allowing  additional  compensation,  was  received  by  me  at 
least  a  month  before  the  said  19th  December,  1862. 

P.  A.  WOODS. 


Mr.  S.  F.  Harwood,  having  been  duly  sworn,  stated  :  I  am  the 
sub-collector  for  King  and  Queen. 

Quest io7i. — Do  you  know  of  any  influence  or  effort  used  by  Colonel 
Garnett  to  procure  the  passage  of  a  bill  by  Congress  to  give  addi- 
tional compensation  to  the  sub -collectors  ;   if  so,  please  state  what? 

Answer. — I  came  to  Richmond  twelve  months  ago  ;  since  then  I 
have  been  in  almost  daily  communication  with  Col.  Garnett  and  have 
never  heard  from  him  or  any  other  person  anything  about  the  subject 
of  the  passage  of  the  bill  previous  to  the  adjournment  of  the  session 
of  Congress  when  the  bill  was  passed.  I  have  never  heard  or  known 
of  Col.  Garnett's  having  used  any  influence  to  procure  the  passage  of 
the  bill  until  the  matter  was  brought  up  in  Congress,  and  then,  only 
what  was  said  in  Congress.  In  regard  to  the  present  that  has  been 
given  to  Col.  Garnett,  I  have  no  personal  knowledge  of  how  the  idea 
originated.  He  paid  me  my  allowance  early  in  the  month  of  Decem- 
ber. When  Col.  Garnett  paid  me  I  did  not  have  §10  about  me,  and 
proposed  that  he  should  give  me  a  check  for  $290.  He  objected  to 
that,  stating  he  preferred  to  pay  me  my  full  salary,  and  if  I  desired 
to  make  him  a  present  of  $10  I  could  do  so  afterwards.  Within  a 
few  days,  I  give  him  $10,  which  he  accepted.  Congress  had  appro- 
priated the  money  for  the  sub-collectors,  and  after  I  had  received  my 
portion  I  considered  it  ray  own  to  use  in  any  lawful  way;  that  in 
making  this  offering  of  friendship,  I  did  not  feel  that  any  person  would 
be  wronged  or  any  person  demoralized. 

Question  by  Mr.  Smith. — Were  you  aware  at  the  time  that  Colonel 
Garnett  was  an  officer  of  the  government  and  receiving  a  salary  I 

Answer. — I  was. 

Question  by  Mr.  Singleton. — What  were  the  reasons  that  prompted 
vou  to  present  Col.  Garnett  $10  ? 

Answer. — The  fact  that  he  was  residing  in  the  city  of  Richmond 
and  necessarily  at  a  very  great  expense  ;  it  being  my  opinion  that 
he  was  not  required  to  reside  and  keep  an  office  in  this  city  ;  at  the 
same  time  it  was  a  very  great  convenience  to  the  different  collectors 
and  assessors  that  he  should  be  here.  This  was  one  reason  which 
induced  me  to  help  out  his  salary  by  that  contribution.  Another 
reason  was,  that  it  was  an  offering  of  friendship  that  had  furnished 


15 

rather  pleasant  reminicence  of  the  official  relation  which  had  existed 
between  us. 

S.  F.  HARWOOD. 


Mr.  Ro.  Bentley,  Jr.,  having  b.een  sworn,  stated  :  I  am  the  sub- 
collector  for  the  county  of  Loudoun. 

Question. — Do  you  know  of  any  influence  or  effort  used  by  Colonel 
Garnett  to  procure  the  passage  of  a  bill  by.  Congress  to  give  addi- 
tional compensation  to  the  sub-collectors  ;  if  so,  please  state  what  ? 

Answer. — I  did  not  know  there  was  such  a  bill  before  Congress  till 
I  received  my  additional  compensation  early  in  December  last.  I 
received  my  pay  from  Col.  Garnett  ;  I  met  him  on  the  street  and  he 
informed  me  that  he  had  some  money  for  me.  I  went  with  him  to  his 
office  and  it  was  then  that  I  fir  t  heard  of  the  passage  of  the  bill.  He 
gave  me  a  check  for  $300.  Having  known  him  for  twelve  months  and 
having  seen  him  frequently  in  Richmond  and  knowing  him  to  be  a 
refugee,  I  tendered  him  $20,  remarking  that  his  salary  was  small  and 
I  hoped  he  would  not  think  hard  of  me  for  offering  it  to  him.  He 
declined  taking  the  $20,  but  agreed  to  take  what  other  collectors  had 
given  him,  which  he  said  was  $10.  I  did  not  know  that  they  had 
given  him  anything  till  he  told  me. 

Question  by  Mr.  Smith. — Were  you  aware  at  the  time  that  Colonel 
Garnett  was  an  officer  of  the  government  and  receiving  a  salary  ? 

Answer. — I  was. 

Question  by  Chairman. — Did  Col.  Garnett  say  to  you  that  he  had 
been  at  any  trouble  in  securing  the  passage  of  the  bill  ? 

Answer. — He  said  nothing  on  the  subject. 

ROB.  BENTLEY,  Jr. 


"VYm.  F.  G.  Garnett,  sub-collector  of  second  district,  Henrico,  being 
duly  sworn,  stated- as  follows: 

Question. — Do  you  know  of  any  influence  or  effect  used  by  Colonel 
Garnett  to  procure  the  passage  of  a  bill  by  Congress  to  give  additional 
compensation  to  the  sub-collectors;  if  so,  please  state  what? 

Answer. — None  whatever.  After  the  passage  of  the  act  allowing 
the  additional  compensation,  the  sub-collector  or  his  representative  of 
the  county  of  Essex  remarked  to  me  that  we  had  as  well  give  Colonel 
Garnett  ten  dollars  apiece,  which  would  be  but  a  trifle  with  us,  and  bestow 
a  benefit  upon  him.  I  replied  that  I  would  do  so  cheerfully ;  that  we 
we:  e  out  of  office,  and  that  the  additional  compensation  was  an  unex- 
pected God-send  to  us.  I  gave  Colonel  Garnett  the  ten  dollars  ;  Col- 
onel Garnett  made  no  claim  for  ten  dollars ;  I  received  the  extra  pay 
of  three  hundred  dollars  through  Colonel  Garnett;  I  think  on  the 
same  day  I  received  my  pay,  I  gave  him  the  ten  dollars. 

WM.  F.  G.  GARNETT. 


16 

Mr.  R.  W.  Burke,  collector  for  the  county  of  Augusta,  having  been 
duly  sworn,  stated  as  follows: 

Question  by  ColonH  Garnett. — Do  you  know  of  any  influence  or  effort 
used  by  me  to  procure  the  passage  of  a  bill  by  Congress  to  give  addi- 
tional compensation  to  the  sub-collectors,  if  so,  please  state  what  ? 

Answer. — I  do  not  have  any  re.ollection  of  hearing  of  such  a  lull 
till  I  heard  it  had  been  passed  by  Congress  ;  1  received  my  comp< 
tion  from  the  treasury.  Colonel  Baylor  who  was  also  a  collector  of 
my  county,  requested  me  to  collect  his  claim.  Some  time  after  I  ob- 
tained  mine,  I  went  to  Colonel  Garnett's  office  for  that  purpose.  Col- 
onel BayloT  had  told  me  that  he  thought  Colonel  Garnett's  salary 
not  sufficient,  and  we  ought  to  give  him  ten  dollars  each  ;  I  gave  him 
ten  dollars  as  a  present,  but  not  at  Colonel  Garnett's  request  or  sug- 
gestion ;  Colonel  Garnett  stated  afterwards  that  others  had  given  him 
the  saiinc  amount. 

By  Mr.  Chairman. — You  state  you  were  paid  by  the  Treasury  De- 
part:,]. Tit  and  not  by  Colonel  Garnett.  Please  explain  why  you  did 
not  apply  to  Colonel  Garnett  ? 

Answer. — I  applied  for  my  second  payment  at  the  Treasury  because 
I  had  received  my  first  there.     I  did  not  know  that  Colonel  Garnett 
was  disbursing  agent.      I  had  been  informed  that  I  must  apply  at  the 
rtment. 

Quest ld)i  by  Mr.  Singleton. — Please  state  the  reasons  that  prompted 
you  to  present  the  ten  dollars  to  Colonel  Garnett. 

Answer. — I  did  so  at  the  suggestion  of  Colonel  Baylor  ;  it  was  not 
for  any  services  he  had  rendered  me,  but  because  1  thought  his  salary 
was  inadequate. 

R.  W.  BURKE. 


G.  A.  Freeman,  acting  sub-collector  of  the  Confederate  States  war 
tax  for  the  city  of  Richmond,  having  been  duly  sworn,  stated:  I  did 
not  know  the  bill  allowing  additional  compensation  to  collectors  had 
:  ill  informed  by  Colonel  Garnett.     Colonel  Garnett  called  at  my 

office  and  asked  me  why  I  did  not  call  and  get  the  balance  of  my  pay. 
I  sent  my  deputy  to  Colonel  Garnett's  office,  and  received  a  cheek  for 
three  hundred  dollars  I  was  so  well  pleased  with  the  additional  pay 
that  I  voluntarily  gave  Colonel  Garnett  ten  or  twenty  dollars,  1  do  not 
remember  which.  The  conversation  I  had  with  Colonel  Garnett  was 
since  the  first  of  January,  1862.  1  have  at  no  time  had  any  conversa- 
tion with  Colonel  Garnett  previous  to  the  passage  of  the  bill. 

Question  by  Mr.  (hirry. — When  did  you  give  Colonel  Garnett  the 
ten  dollars  ? 

Answer. — On  the  same  day  I  received  the  check,  I  gave  him  ten  or 
twenty  dollars. 

Question  by  Mr.  Singleton. — Do  you  know  of  Colonel  Garnett's 
having  exercised  any  influence  or  having  attempted  to  exercise  any 
influence  upon  any  member  of  Congress  to  procure  the  passage  of  the 
bill  giving  additional  compensation  ? 


Answer. — I  have  no  such  knowledge. 

Qi  estion  by  Mr  Smith. — With  -whom  originated  the  suggestion  of 
making  the  present  of  ten  dollars  to  Colonel  Garnett  ? 

Answer. — I  cannot  state  positively ;  it  may  have  originated  with 
him  or  myself. 

Question  by  same. — What  directions  did  you  give  to  your  deputy,  if 
any,  when  you  sent  him  to  get  the  money  ? 

Answer. — I  told  him  if  he  could  satisfy  Colonel  Garnett  with  any 
reasonable  amount,  to  present  it  to  him;  did  not  consider  myself  in 
debt  to  Colonel  Garnett,  and  what  I  gave  him  I  regard  as  a  voluntary 
act.  What  I  meant  by  satisfying  Colonel  Garnett,  I  did  not  know 
whether  Colonel  Garnett  would'  accept  so  small  an  amount. 

Question. — What  did  you  intend  this  ten  dollars  for? 

Answer. — I  intended  it  as  a  gift  to  Colonel  Garnett ;  I  felt  grateful 
to  Colonel  Garnett  for  his  kindness  to  me ;  'he  had  the  trouble  of 
receiving  and  distributing  this  money  to  the  collectors ;  had  an  office 
here  and  it  was  very  expensive  living.  I  did  not  know  whether  he 
had  any  increased  pay  or  not. 

GEO.  A.  FREEMAN. 


WITNESS  FOR  MR.  GARNETT. 

Alexander  Simms,  collector  for  Chesterfield  county,  having  been 
duly  sworn,  stated  as  folio 

The  first  knowledge  I  had  of  the  passage  of  a  bill  giving  increased 
pay,  was  since  Christmas  last.  That  information  I  received  from  a 
deputy  collector  of  Mecklenburg  county.  During  a  conversation  with 
the  collector,  I  stated  that  I  thought  I  would  make  Colonel  Garnett  a 
present  as  I  did  not  think  his  is  good  as  ours,  if  we  got  the 

$300,  it  being  more  expensive  living  in  the  city  than  in  the  country. 
Jle  also  consented  to  the  same.  Not  long  after  .this  conversation  oc- 
curred I  went  to  the  Colonel's  office  to  collect  the  amount.  After  I 
had  received  the  check  I  proposed  to  make  him  a  present  of  $25,  and 
gave  him  my  reasons  for  so  doing,  which  reasons  are  stated  above. 
He  refused  to  receive  it,  and  stated  that  some  had  pres'  nted  him  with 
$10,  and  I  then  presented  him  with  $10  which  he  received. 

Question  by  Mr.  Garnett. — When  you  offered  to  present  me  $25  did 
I  not  refuse  to  accept  it,  stating  that  some  had  offered  to  present  me 
more,  but  that  1  would  only  receive  $10  as  a  present  ? 

flnswcr. — That  is  about  what  passed. 

Question  by  same. — Had  you  any  knowledge  that  there  was  an  effort 
being  made  to  procure  increased  compensation  ? 

Answer. — None  whatever. 

ALEXANDER  SIMMS. 


William.  0.  Taylor,   sub-collector  for  the  district  of  Richmond, 
being  sworn,  stated : 


18 

The  first  knowledge  I  had  of  the  passage  of  this  bill  was  through 
Colonel  Garnett.  some  time  since  t]  danuar;  .  in  pas- 

sing ray  office,  which  is  directly  on  his  way  in  p:  lip.    g 

call  at  hi  s  hat   day,  or  the  ne  t,  and 

>r  what  was  due  me,      I  asked  liim  what  the  amount  was. 
He  to!  '  M).     I  told  him  I  would  call  that  .. 

DBce  the  i  lock,  he  was  then 

settling  with       !         b-collector  the  amount  jluo  him.     After 
him  the  ch<  ck  for  $300,  hi  -     'lector,)  took 

it    and  a  lonel 

f).      Ho  said  he  would  and 

thanked  him.     Colonel  Garnett  then  said  he  would  settle  with  me,  it 

turn  next.      lie  then  wrote  me    a    che  $300  which  I 

ng  what  I  the  sub  collector  was 

•tl  him  if  he  would  accept 

sent.     He  said  that  he  would,  and  that  others  had  given  him  the 

same  amount.     That  is  all  that  passed  between  us. 

Question  by  Colonel  Garnett. — Did  you  not  hear  me  say  that  I  had  no 
claim  :;d  or  charged  no  fee,  but  would  only  accept  it  as  a  present  ? 

Ariswt  r. — I  did, 

lion  by  same. — You  say  that  suspecting  what  the  $10  given  me 
by  the  collector  was  for,  you  were  prompted  to  follow  the  example. 
Will  you  explain  what  you  mean  by  that  .; 

. — I  had  heard  from  several  persons  that  you  had  either  lost 
1  deal  of  your  property  or  had  it  suspended,  and  living  in  Rich- 
mond, under    a  heavy   expense,   I  thought  it    might    be  a  pecuniary 
benefit. 

Question  by  the  same. — Did  you  know,  previous  to  the  passage  of  the 
act  allowing  additional  compensation,  of  any  effort  being  made  to  pro- 
cure the  passage  of  said  act  ? 

wer. — Not  to  my  knowledge. 
testion  by  Mr.  Smith. — Was  the  $10  presented  to  Colonel  Garnett 
as  a  remuneration  for  any  trouble  he  had  in  procuring  the  passage  of 
the  act,  or  for  pay  to  the  collectors  under  it? 

Answer., — The  $10  was  not  for  the  trouble  he  had  in  either  connec- 
tion. 

Question  by  the  (  >u  know  of  any    influence  having 

-,  by  Colonel  Garnett,  to  procure  the  passage  of 
the  bill  granting  ad  litional  compensation  to  the  sub-collectors  '. 
Answer*.  —  Not  to  my  knowledge. 

W.  0.  TAYLOR* 


Mesrrs.  Hilton,  Collier,  Clark,  Lyon,  of  Alabama,  IiErsKELL, 
Hanley,  and  Conrow  woe  sworn  and  testified  as  follows  : 

Question  by  Mr.  Garnett. — Did  I  approach  you  or  attempt  to  exer- 
cise any  iniluence  with  you  in  regard  to  securing  the  passage  of  a  bill 
giving  additional  compensation  to  the  sub-collectors  of  the  Confede- 


1!) 

rate  States  var  tax,  either  aa  a  member  of  the  committee  that  reported 
the  bill,  or  as  a  member  of  the  House  of    Representatives  ? 

Answr  by  Mr.  Hilton. — You   never  spoke  to  me.   on   that  sir 
either  as  a  member  of  the  committee  or  House  -  f   Representatives. 

Answer  by  Mr.  Collier. — My    response  is  the  same  as  that    of 
Hilton. 

Answer  by  Mr.    Clark. — You  never    spoke  to  me   on  that   subject 
either  as  a  member  of  the  committee  or  House  of  Represcntati- 
yourself  or  through  any    other    person,   nor  have  I  any  acquaim 
with  the  collector. 

Answer  by  Mr.  Lyon,  of  Ahbama — L  was  a  member  of  the  com- 
mittee to  which  the  bill  was  referred  granting  additional  compen- 
to  collectors.  I  never  heard  you  say  anything  on  the  subject  or  had 
any  communication  with  you  in  any  form  on  the  subject,  'although  I 
have  had  conversations  with  you  frequently,  and  have  known  you  for 
about  twenty  years. 

Ansicer  by  J.  B.  HeiskeU,  of  Tumcssee.—l  do  not  think  that  you 
ever  mentioned  the  subject  to  me,  at  any  time.  I  was  appointed  on 
the  committee  and  notified  of  its  first  meeting,  but  for  some  reason  did 
not  attend.  I  was  never  notified  again  or  heard  of  the  committee  till 
the  report  was  made. 

J.  B.  HEISKELL. 

Answer. — In  response  to  your  question,  I  can  say  that  I  did  not 
know  your  name  until  this  moment.  I  have  never  had  a  word  of  con- 
versation with  you,  nor  have  I  had  any  correspondence  with  you  di- 
rectly or  indirectly  on  the  subject  named  in  your  question,  or  on  any 
other  subject  whatever. 

T.   B.  HANLY, 
A.  H.   CONROW. 


STATEMENT    VOLUNTARILY    SUBMITTED    BY    COLONEL 
GARRETT,  APRIL  6,   1S63. 

RicHMOiND,  April  6,  1S6.3. 
To  the  Committee  of  Investigation: 

Gentlemen:  From  the  character  of  the  resolution' under  which  you 
act,  I  should  have  preferred  the  introduction  of  a  much  greater  num- 
ber of  the  late  collectors  of  the  C.  S.  war  tax  for  Virginia  than  I 
have  been  enabled  to  do,  in  consequence  of  their  distance  from  this 
city,  and  their  dispersion  in  the  army  and  in  different  parts  of  the 
State,  rendering  i  difficult,  if  not  impracticable,  to  procure  their  at- 
tendance.  !  shall  content  myself,  therefore,  with  the  limited  number 
who  have  testified  in  the  case.  These  were  residing  in  this  city  and 
sojourning  here  temporarily  from  different  counties  adjacent  to  it,  and 
all  who  could  be  found  here  since  your  investigation  was  instituted, 
(known  to  be  here,)  have  been  summoned.  I  preferred  to  have  the 
collectors  themselves  to  those  acting  as  attornies,  simply  because  they 
could  recite  all  they  knew,  if  anything,  bearing  upon  the  subject  of 


investigation,  -while  the  attornics  were  empowered  to  perform  certain 
acts  for  their  principal?,  withoti  ;'  the  cir- 

cumstances  indue  "    action.     With  these  Ia1  fc  v 

explanations  were  entered  into  by  me,  inasmuch  as  I  well  un 
the  extent  of  their  commission,  and  believ  principals  alone-, 

as    the    parti'  ■  le    for    their    own    acts,   neither  misn 

stood  the  light   in    whioji   their  presents   were  received  by  me  nor 
the  causes  operating  upon  themselves  in  their  bestowment. 

With  these  prefatory  remarks,  I  proceed  to  the  main  subject  of 
investigation.  I  understand  its  scope  to  be,  to  enquire,  first,  if  I 
used  any  influence,  or  attempl  ipon   Congress  to  pro- 

cure the  passage  of  the  bill  granting   additional   compensation  to  the 
collectors  of  war  tax ;  and  secondly,   what  .means   were   used  or 
ployed  in  effecting  such  legislation,  if  used  at  all,  and  wefe  th 
such  sr  as  to  effect  or  implicate  my  integrity.     These  seem  to 

be  the  salient  points  of  the  resolution  and  to  them  I  shall  address 
If  with  a  single  remark  or  two.  None  of  the  witnesses  intro- 
duced make  any  charge  of  the  kind  and  express  the  -  as  gene- 
rally ignorant  that  such  legislation  was  in  contemplation  by  Congress; 
and  the  testimony  of  the  members  of  the  committee  which  introduced 
the  bill  in  question,  so  fully  vindicates  me  from  so  absurd  a  charge, 
that  I  think  it  a  useless  consumption  of  your  time  to  allude  toit 
farther.  Any  reasons  of  public  policy  in  my  estimation,  which  ever 
occur  to  my  mind,  I  always  have  and  ever  shall  communicate  to  the 
legislators  of  my  country  freely  and  patriotically,  as  is  my  birthright 
to  do,  and  I  frankly  avow  to  the  committee,  that  if  I  had  been' aware 
that  the  subject  of  a  more  liberal  and  just  compensation  to  the  col- 
lectors was  in  the  contemplation  of  Congress  at  the  time,  it  would 
have  received  a  hearty  rec'o.:  mendation  from  me  in  any  congressional 
circle  in  which  I  might  have  chanced  to  be  present  where  it  was  in- 
troduced. The  difficulty  of  obtaining  the  services  of  good  collectors 
in  times  like  these,  would  have  been  greatly  increased,  if  the  allow- 
ance of  $100  Only  had  been  adhered  to,  and  as  a  mesns  of  securing 
efficient  officers  in  future  tax  collections,  I  believe  the  increase  of 
compensation  was  a  measure  of  true  wisdom  and  sound  policy  .  This 
much  I  said  to  my  official  superior,  the  enlightened  chief  of  the 
Treasury,  who  fully  concurred  in  the  opinion  with  me,  and  I  have 
but  little  doubt  that  I  did,  when  the  bill  that  allowed  only  $100  was 
passed,  so  express  myself  to  any  of  my  acquaintances  in  Congress 
with  whom  I  conversed.  Beyond  this  much  which  became  my  posi- 
tion as  an  officer  lately  in  the  charge  of  this  department  of  finance 
in  the  State,  and  as  a  free  citizen  and  a  gentleman,  I  never  could  have 
gone  or  been  induced  to  go,  I  trust,  for  all  the  issues  of  the  Treassry ; 
and  I  scorn  the  imputation  of  ever  having  used  or  attempted  to  use 
any- dishonorable  influence,  as  alike  inapplicable  to  every  member  of 
Congress  known  personally  to  ma,  as  to  myself.  I  shall,  therefore, 
leave  this  branch  of  the  subject  to  your  fair  judgment  upon  the  evi- 
dence, with  all  the  confidence  inspired  by  "a  conscience  void  of 
offense,"  and  a  perfect  reliance  that  my  case  will  be  decided  upon  the 
most  just  and  righteous  principles* 


J I 

The  next  branch  of  the  investigation  "before  you  has  reference  to 
my  conduct  with  others  than  members  of  Congress,  namely,  tha  late 
collectors  of  Confederate  States  war  tax  in  this  State.  The  gravamen, 
then,  of  the  whole  matter  resolves  itself  into  this  question,  viz  :  were 
the  donations,  made  to  me  by  some  of  the  late  collectors  after  their 
official  duties  had  been  performed  and  their  connection  with  the  gov- 
ernment and  me,  had  been  severed  for  many  months,  improperly 
offered  by  them  and  improperly  received  by  me  ?  This  I  conceive  to 
be  a  fair  presentation  of  the  subject,  although  not  embraced  in  the 
language  of  the  resolution  under  which  the  committee  acts,  except  so 
for  as  it  may  connect  itself  with  any  corrupt  influence  brought  to  bear 
upon  Congress,  in  its  action  upon  the  additional  compensation  bill  for 
collectors.  In  other  terras,  is  it  illegimate  for.  ex-officers  of  the  gov- 
ernment, at  any  time  after  their  terms  of  service  have  expired,  to 
make  an  offering  of  friendship  or  present  as  a  voluntary  gift,  any 
amount  however  small,  to  any  one  who  holds  an  office  under  the  gov- 
ernment for  any  purpose  whatever  ?  The  affirmation  of  this  principle 
as  au  invariable  rule  of  action,  I  take  it,  would  be  too  broad  and 
circumscriptive  of  personal  liberty  to  be  insisted  on.  The  re'aiions 
of  friendship,  the  kindlier  charities  of  life,  to  say  nothing  of  the 
possible  necessities  or  exigencies  of  parties  thus  situated,  especially 
iri  times  like  the  present,  of  inflated  currency  and  excessive  prices, 
when  allowances  or  salaries  fixed  in  previous  years  upon  a  specie 
basis,  become  totally  inadequate  to  defray  necessary  expenses  of  officers, 
and  when,  (  as  in  now  frequently  the  case,)  by  the  presence  of  the 
enemy  all  other  resources  are  cut  off.  The  principle,  then,  is  not  so 
broad.  I  presume,  in  any  one's  moral  code,  and  is  not  to  be  adopted  in 
its  full  extent  without  proper  qualification  and  just  restriction.  What, 
then,  is  the  restriction  to  be  imposed  upon  it,  to  conserve,  at  the  same 
time,  the  public  morals  and  protect  the  personal  rights  of  individuals  ? 
Evidently  this  is  to  be  sought  for  successfully  only  in  the  charac- 
ter of  the  transaction  itself,  in  the  object  had  in  view,  and  the  nature 
or  quality  of  the  motives  inducing  or  operating  upon  the  parties  to  it. 
Here  is  the  true  bed  of  justice,  the  infallible  standard  of  equity,  by 
which  all  such  matters  may  be  measured,  adjusted  and  decided  with 
satisfactory  convictions  of  truth  and  right.  If  the  object  to  be  effec- 
ted by  the  donation  interferes  with  no  rights  of  others,  is  an  honorable 
and  proper  one,  or  so  believed  to  be  at  the  time  by  the  parties,  and 
the  motives  are  unselfish,  friendly,  generous,  or  even  arising  from  an 
undue  appreciation  of  honest  services  rendered,  whereby  beneficial 
results  have  been  supposed  to  accrue  to  the  parties,  it  .would  be  un- 
just and  cruel  to  impute  criminalty  in  the  transaction. 

In  reference,  then,  to  the  relations  upon  this  subject  which  have  re- 
cently existed  between  me  and  the  late  collectors,  the  presence  of  all 
these  elements  of  a  pure  and  honorable  transaction  will  be  encoun- 
tered. Their  official  terms  had  long  before  run  out,  and  mine  was 
about  to  expire  by  limitation,  and  since  the  1st  of  January,  and  during 
the  entire  period  embraced  in  the  transactions  with  witnesses  who 
acted  under  powers  of  attorney,  I  had  ceased  to  be  a  government 
officer,  and  was  without  income  derived  from  it.     These  gentlemen 


collectors  were  as  ind  pise,  and  having 

ill   of  them   aver,  to    rem  me   for   any 

influei  •  •  1 1  v 

rn  of  their  o\\  mral  evil 

object  could  they  have  had  in  view?     They  assign  various  motiv 
inducing  their  'da  me.      All  of  thenj  knew  that  1 

fice'and  r  .  this  place  during  my  term  of  i   1st 

October,  1861,  to  me.  and  had  saved  them  as  well  as  .1 

asses*-  ouble  and  expense  in  thus  residing  in  this  ex- 

to  a  rural  district  where  board  was 
(.•heap,  but  which  they  would  only  Ij*ve reached  by  private  conveyance 
at  large  cost.  They  all  knew  that  1  was  not  compelled  by  the  law  of 
my  appointment  to  repide  in  this  city,  and  that  it  wag  impossible  to 
support  a  family  here  upon  a  salary  ilxed  a  year  and  a  half  ago,  and 
never  since  in  Some  of  them  had  received  my  personal  ser- 

vices in  attention  to  their  private  concerns.  Some  of  them,  perhaps, 
believed  that,  in  consequence  of  my  residence  here,  where  1  had  an 
extensive  acquaintance  with  public  men,  coupled  with  their  knowledge 
of  my  frequently  uttered  opinion  of  the  inadequacy  of  the  first  al- 
lowance of  >'i"'i',  the  impolicy  as  well  as  she  injustice  of  such  mea- 
gre compensation,  some  Influence,  honorable  and  proper,  arising  from 
that  fact,  may  have  attracted  the  attention  of  Congress  to  their 
equitable  claim-.  In  that  view  they  may  have  given  me  an  undue 
credit  for  their  unexpected  good  fortune,  without,  by  any  means,  im- 
peaching my  honor,  and.  in  this  feeling  of  generosity  inado  me  a 
present.  Some  gave  me  from  personal  considerations  of  kindness, 
in  consequence  of  hearing  that,  by  the  occurrences  of  the  war,  I  was 
debarred  from  the  use  or  enjoyment  of  most  of  my  property  now  in  the 
enemies  lines.  These  are  some  of  the  reasons  assigned  which  opera- 
ted on  those  gentlemen.  There  were  many,  I  suppose,  the  nature  of 
which  I  did  not  enquire  into.  In  fact,  after  they  were  apprised  that  1 
had  no  claim  or  charge  against  any  of  them,  I  supposed  my  duty  in  the 
matter  at  an  end,  and  as  the  donations  proffered  over  a  small  amount 
were  invariably  rejected,  I  concluded  they  always  had  good  motives  for 
thei;  generosity.  They  were  never  suspected  of  any  others,  and  it  would 
be  unjust  and  uncharitable  to  do  so,  in  a  case  so  voluntary  as  the  one 
we  are  now  considering.  They  were  free  citizens,  and  if,  in  view  of 
the  many  expressed  opinions  by  them  uttered  in  my  office,  they 
thought  my  salary  was  insufficient  for  my  expenses,  and  therefore 
generously  agreed  amongst  themselves  to  make  me  a  small  donation 
I  did  not  feel  called  upon  in  honor  or  morals  to  reject  it.  Withal,  I 
felt  the  less  disinclined  theret  >,  after  I  knew  that,  from  the  1st  day  of 
January,  my  term  of  service  would  close,  and  still  the  unfinished 
business  of  the  office  would  have  to  be  attended  to  at  my  individual 
expense.  My  office  has  remained  open  for  the  transaction  of  that  old 
business  alone  until  this  time  ;  and  if  my  character  was  avaricious,  it 
would  illy  compare  with  the  commonest  wisdom  to  keep  up  an  estab- 
lishment and  reside  here  for  such  a  purpose,  without  a  cent  of  emolu- 
ment from  the  government. 

Knowing  then   that  my   expenses  would  have  to  be  continue,d 


while  my  salary  would  cease  after  the  1st  of  January,  and  as  this 
office  had  been  rented,  and  my  residence  had,  from  the  beginning  of 
my  official  term,  been  made  here  at  great  comparative  expense,  as  a 
convenience  generally  to  those  having  connection  with  the  collectors 
of  the  war  tax  in  this  State,  when  these  small  donation  were 
received,  I  did  not  feel,  under  this  state  of  circumstances,  that  my 
honor  was  at  all  involved.  Many  of  the  collectors  were  gentlemen  of 
high  social  and  intellectual  positions,  and  many  of  those  who  acted 
under  power  of  attorney  for  them,  were  in  the  highest  social  and 
professional  positions,  and  although  no  concealment  was  ever  made 
by  me,  and  the  subject  conversed  upon  freely  to  all  of  these  ;  yet  I 
can  aver,  with  entire  truth,  that  not  a  surmise  of  doubt,  or  suggestion 
of  impropriety  was  ever  made  by  any  one.  Many  of  these  gentlemen 
were  my  intimate  acquaintances,  and  others  esteemed  friends,  and  it 
does  seem  strange  that  this  transaction  in  which  so  many  were  parties 
of  high,  deservedly  high,  character,  should  have  found  none  to  hint 
at  its  impropriety,  and  that  I  should  thus  be  left  in  my  ignorance  to 
view  it  as  honorable — if  it  be  otherwise.  .  But  gentlemen  it  is  not  so; 
it  lacks  all  the  ingredients  of  guilt,  its  bone,  its  muscles,  and  its 
iiesh  ;  yea,  even  its  ghost  or  its  shadow. 

The  amount  of  the  whole  affair  seems  to  be  this  and  no  more,  viz.  : 
some  of  the  late  collectors  taking  into  view  my  low  salary  for  times 
like  these  of  inflated  prices,  and  withal,  from  a  belief  that  my 
continual  residence  here  had  attracted  attention  to  the  subject  of 
their  inadequate  remuneration,  were  so  much  pleased  to  find,  unex- 
pectedly to  them,  that  the  additional  compensation  had  been  made, 
generally  determined  to  make  me  a  present;  and,  I  knowing  all  the 
expenses  incurred  in  living  here,  on  account  of  the  gcueral  con- 
venience to  all  parties  connected  with  the  collection  of  the  war  tax, 
after  stating  explicitly  (as  all  testify)  that  I  had  no  charge,  claim  or 
demand,  against  any  of  them,  agreed  to  accept  these  small  offerings 
of  their  generosity.  The  transaction  was  without;  any  concealment, 
and  it  soon  became  known  among  the  absent  late  collectors,  and  hence 
the  instructions  to  their  attorneys  to  hand  m  sent,  or  words  to 

that  effect.  If  there  is  anything  wrong  in  this,  I  did  not  see  it  in 
that  light,  especially  as  these  gentlemen  had  been  out  of  office  for 
more  than  six  months,  and  were  as  independent  of  me,  as  I  Gf  them  : 
and  in  add i: ion  to  all  this,  I  was  from  the  presence  of  the  enemy  and 
the  continuance  of  the  war  cut  off  from  my  own  resources  in  a  great 
degree.  " 

Gentlemen:  Tn  conclusion  of  this  hurriedly,  and  I  fear,  confusedly 
written  letter,  it  is  legitimate  that  I  should  say  a  word  or  two  of 
myself.  I  am  in  advanced  life,  and  up  to  this  date  I  have  possessed 
an  unblemished  character  and  a  good  reputation  in  society  and  among 
my  fellow  countrymen.  In  all  this  long  period,  I  have  enjoyed  the 
'confidence  of  all   the  communities    in  I  haw  lived,  have  filled 

muny   places   of    honor   am!  .1    many   fiduciary   trusts  with 

honor  unimpeached,  and  it  would  be  a  harsh  conclusion  to  suppose 
that  now  in  my  old  age,  I  would  willingly  sacrifice  my  fair  name  and 
fame,   my   God,  my  country,   my  fa  id   myself,  with   all  that 


M 

vs   life  :;  .:,   by   countenancing   in   the    most  open    and 

"unconcealed    ma;  iction    in    which    I   perceived    the 

I  have  not  don        .     nd  I  shall  therefore 
awail  n    with  n   '*  c  once  toward 

•  Sdcnce    that   there  will   be    found 
:ion    to   i  q    my 

of  char:,  A*, 

-pectfullv,  your  obedient  servant, 

II.  T.  GARNETT, 
J.ntr  Chipf  Collector  of  C.  S.  War  Tax 


LETTERS  SUBMITTED  BY  COLONEL  GARXETT. 


Salem,  April  -1,  1S63. 

Colonel  II.  T.  Garnett: 

Ddab  Sir:  After  my  respects.  !  wish  to  ask  you  upon  whose 
evidence  and  by  whom  was  this  charm'  made  against  you  i\>l  exacting 
a  fee  from  the  sub-collectors  I  I  will  state  positively  that  you  did  not 
a-fce  from  me.  I  gave  our  representative  in  the  Legislature  a 
r  of  attorney  to  collect  what  was  coming  to  me,  and  requested 
hipa  t0  hand  you  ten  dollars  as  a  free  will  gift  for  the  interest  shown 
by  you  for  the  sub-collectors,  thinking  his  business  wtis  to  obey 
instructions  and  no  further. 

Your  friend. 

JAMES  G.  McCONKEY. 

Please  write  to  me ;  and  anything  I  can  do  for  you  in  this  matter  it 
will  aiford  me  a  pleasure  in  doing. 


Fredericksburg,  Y.\.,  March  2S,  1863. 

I  do  hereby  certify  that  1  was  the  tax  collector  of  the  Confederate 

States"  war  tax  for  this  district,  and  that  1  was  so  appointed  by  Col. 
Henry  T.  Garnett,  chief  collector  for  the  Stat"  of  \  irgiuia,  and  that 
1  received  in  satisfaction  of  my  services  the  lull  sum  of  Jour  hundred 
dollars,  and  that  no  part  of  the  said  sum  was  demanded  by  or  paid  to 
the  said  Henry  T.  Garnett  for  any  services  rendered  by  him  in  pro- 
curing extra  pay  to  his  collectors,  or  for  any  other  purpose  whatever. 
This  statement,  it  is  proper  to  say,  is  made,  by  me  of  my  own 
accord  and  without  any  solicitation  whatever. 

JAMES  B.  SENER. 


Hollinger  Corp. 
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